Manufacturing America’s Mineral Security Act

Summary

Manufacturing America's Mineral Security Act This bill allows an additional 10% tax deduction for the cost of specified domestically produced materials if such materials are acquired by the taxpayer directly from the domestic smelter or processor of such material. The bill defines specified domestically produced materials to include mine products, metal or metal compound production, and alloy and magnet production. Specified material are minerals that are necessary for the energy infrastructure of the United States, for community resiliency, to support domestic manufacturing, agriculture, housing, telecommunications, health care, and transportation infrastructure, or for the economic security of, and balance of trade in, the United States.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 August 2021

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• Introduced in House (PDF)

  Introduced in House · EN · 3 August 2021

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• Introduced in House

  summary · EN · 3 August 2021

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